Borrow: R&D expenditure-expense expenditure (research expenditure and development expenditure that do not meet capitalization conditions),
Debit: R&D expenditure-capitalized expenditure (development stage expenditure meeting capitalization conditions),
Loans: bank deposits, raw materials, wages payable to employees, etc.
At the end of the period, transfer the spent R&D expenses to the current management expenses:
Borrow: management fee,
Loan: R&D expenditure-expensed expenditure.
When the intangible assets reach the usable state, the R&D expenditures that meet the capitalization conditions will be transferred to the cost of intangible assets;
Borrow: intangible assets,
Loan: R&D expenditure-capitalized expenditure.
Matters needing attention in accounting subjects
The main problems that need to be solved are whether the raw materials and low-value consumables that have been put into storage in large quantities have obtained legal accounting vouchers, whether the quantity is accurate, and whether there are receipt documents. Check whether the inbound and outbound documents, especially the numbered documents are consistent with the entries and whether there are any omissions.
Check whether the fluctuation range of the unit price of inventory entries is too large, whether the fluctuation range of the unit price this year is abnormal compared with previous years, and whether there are reasonable reasons for the abnormal change. Year-end inventory, check the inventory results with the inventory subsidiary ledger. Deal with inventory surplus or inventory deficit in time to ensure that the accounts are consistent with the facts. Pay special attention to zero inventory at the end of the year.